“But how will you go on living? What will you live for?” cried Sonia, “how is it possible now? Why, how can you talk to your mother?
Though face offs of R and officer reminded  of light and L, it's quite different now, interesting stuff.
Light never got to self reflect, he saw what he did made world better, he took fhe role of some god that's why in the end he couldn't accept defeat.
R has given way too much thought to his actions and nothing good came out of it. He has to face results of his thoughts vs how reality not working the same way, he realizes he is clumsy and took himself for granted.

